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Versions Form popularity Fillable & printable
UK HMRC VAT1614J 2020 4.8 Satisfied (163 Votes)
UK HMRC VAT1614J 2020 4.3 Satisfied (36 Votes)
UK HMRC VAT1614J 2018 4.3 Satisfied (36 Votes)
UK HMRC VAT1614J 2017 4.2 Satisfied (77 Votes)
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Use form VAT1614A to tell HMRC of an option to tax land or buildings.
The option to tax can only be revoked in very limited circumstances: within a 6 month cooling off period providing no input tax has been claimed or output tax charged; it is automatically revoked if the 'opter' has no interest in the property after 6 years.